This opinion cited by 12 cases:

Compaq Computer Corporation & Subsidiaries v. Commissioner ( 2001 )


Cameron v. Commissioner ( 1983 )


Samuel & Lilian Brach v. Commissioner ( 2013 )


Schell v. United States ( 2009 )


Mose and Garrison Siskin Memorial Foundation, Inc. v. United States ( 1986 )


McGowen v. Comm'r ( 2009 )


Drake v. United States ( 1984 )


Bail Bonds by Marvin Nelson, Inc., a Corporation v. Commissioner of the Internal Revenue Service ( 1987 )


Lawler v. Commissioner ( 1995 )


Wales v. Commissioner ( 1978 )


Brach v. Comm'r ( 2013 )


Black v. Comm'r ( 2014 )